An Act relative to the collateral consequences of alimony

This bill amends Massachusetts law to clarify how alimony payments are calculated when federal tax deductibility is uncertain. It directs courts to consider the recipient's financial need or a specific percentage of the income difference between the parties if the payments are not federally tax deductible. The change directly affects divorce proceedings and financial support orders by providing a clearer framework for determining alimony amounts based on tax status.